For small business employers who typically don't have human resource departments, payroll can be a very complex and stressful activity. When payrolls are always the same, employers feel less stress because once they figure out what is happening with the payroll, the predictability of seeing the same payroll numbers every time leads to less confusion and stress. But when things change in the payroll, especially non-obvious changes such as a change in tax withholding rate, employers become stressed out because they often lack the payroll expertise to understand why changes happened. However, it takes a lot of time to constantly examine each payroll, so most employers don't pay attention until problems have already occurred causing even more cost and headaches for the small business owner.
Preventable payroll errors cause millions of dollars in unnecessary expenses for small business owners (SBO's) who have to sort out and correct problems, which often get resolved after payroll is released and money moved out of the small business owner's bank accounts.